SARS

13 November 2025 – Income Tax Act, 1962, and Value-Added Tax Act, 1991

· Binding Private Ruling 416 – Transfer of reinsurance business from a resident company to a local branch of a foreign company

13 November 2025 – Income Tax Act, 1962

· Draft Interpretation Note – Income tax exemption: Registered political party

Due date for comment: 2 January 2026

13 November 2025 – Customs and Excise Act, 1964

· Draft amendments to rules and forms under sections 64D and 120 – Licensing of remover of goods in bond

Due date for comment: 27 November 2025

14 November 2025 – Customs and Excise Act, 1964: Draft amendments to rules, and schedule:

· Draft amendments to rules under sections 75 and 120 – Diesel refund registrations

· Form RAVDSL – Registration, Amendments and Verification Diesel Refunds

· Draft amendments to Part 3 of Schedule No. 6

Due date for comment: 5 December 2025

14 November 2025 – The Prohibited and Restricted Imports and Exports list has been updated.

Tariff headings 7102; 7104 and 7105, for both Imports and Exports were amended.

17 November 2025 – SARS invites media representatives to attend the opening ceremony of the Organisation for Economic Co-operation and Development (OECD) 18^th Forum on Tax Administration (FTA) Plenary. This annual event brings together over 50 tax commissioners and senior officials from around the world. It serves as a platform for collaboration, sharing of best practices, and addressing global challenges in tax administration. The Forum also strengthens international cooperation in areas such as tax transparency, compliance, and enforcement.

All accredited media representatives are invited to attend.

Date: 18 November 2025

Time: 09:00

Venue: No. 4 Energy Lane, Bridgeways Precinct Century City, 7441, Cape Town

Speakers: Mr Bob Hamilton, Chair, Forum on Tax Administration; Ms. Manal Corwin, Director, Centre for Tax Policy and Administration, OECD; Mr. Edward Kieswetter, Commissioner, South African Revenue Service.

Journalists interested in attending the opening ceremony are requested to confirm their attendance by emailing SARSMedia@sars.gov.za no later than close of business on 17 November 2025, as space is limited.

The opening session will be open to the public via a livestream: https://www.youtube.com/live/HyY6hR_uDn0.

17 November 2025 – Income Tax Act, 1962

· Binding Private Ruling 417 – Distribution of funds in the furtherance of objectives

17 November 2025 – The state provides state warehouses for the safekeeping of goods. These are managed by Customs. The purpose of this list of unentered goods is to notify the importer, exporter and any other person that has interest in the goods that the goods have been taken up into the State warehouse and if they remain unentered they will be disposed in accordance with the provisions of the Customs & Excise Act.

See the latest Customs Weekly List of Unentered Goods here.

17 November 2025 – Celebrate Global Entrepreneurship Week 2025 from 17 – 23 November! This year, under the theme Together We Build, SARS honours South Africa’s small, medium, and micro enterprises (SMMEs) and their vital role in driving innovation, economic growth, and job creation. Join us in recognising the inspiring entrepreneurs who are building a brighter future for our communities.

Throughout the week, we will highlight the importance of tax compliance as the foundation for sustainable businesses and thriving communities.

See this week’s schedule here.

18 November 2025 – As part of the modernisation efforts, SARS is automating the AfCFTA agreement for SARS Customs & Excise clients. SARS published the necessary legal instruments on 26 January 2024, and trade began on 31 January 2024 for the approved published tariff offers to and from countries such as Algeria, Cameroon, Egypt, Ghana, Kenya, Rwanda, and Tunisia. Trading with SADC countries takes place under the SADC Trade Protocol. Traders must be registered with SARS as exporters or producers before being allowed to trade under AfCFTA, and this registration process previously required manual submission.

From 1 November 2025, traders can submit applications for the following client types under the AfCFTA agreement through the RLA system:

· Exporter in terms of AfCFTA

· Approved Exporter in terms of AfCFTA

· Producer in terms of AfCFTA

For more information, see the letter to Trade and the presentation.

18 November 2025 – The e@syFile™ Employer version 8.0.1_329 release notes specify the following changes:

Correction made to Source Code 3696 (Non-Taxable Income) to align with SARS PAYE BRS.

Correction made to the ETV report available on the backend, but it is not available to download.
Correction made to ETI Utilised to allow maximum allowable amounts.
Correction made to EMP501 Submission Comparison Result screen to compare liability values for PAYE, SDL, UIF, ETI Calculated and ETI Utilised from March to February.

See more detail in the release notes.

18 November 2025 – Income Tax Act, 1962

· Draft Interpretation Note – The meaning of “deemed to be one and the same person” for determining the entitlement to the wear-and-tear allowance under an amalgamation transaction

Due date for comment: 9 January 2026

18 November 2025 – Publication of the following Binding Private Rulings:

Binding Private Ruling 420 – Application of section 8EA(3)
Binding Private Ruling 419 – Corporate restructuring – Amalgamation transaction
Binding Private Ruling 418 – Asset-for-share transfer involving close corporation

18 November 2025 – In this latest issue we help you understand your tax responsibilities, share tips on how to stay tax compliant and discuss the prescribed deadline for filing an objection.

19 November 2025 – SARS reminds employers to start preparing for the 2026 Employer Filing Season. From February 2026, employers will not be able to submit PAYE reconciliations without valid Income Tax Reference Numbers for employees who are required to register in terms of section 67 of the Income Tax Act. Previously, missing numbers triggered warnings in e@syFile™, allowing time for corrections. This grace period ends with the 2026 season. Reconciliations without valid Income Tax Numbers will be rejected and non-compliance will result in administrative penalties.

How employers can register employees:

e@syFile™ Employer – Individual registration (ITREG) or bulk registration (BundleReg)
eFiling – Up to 200 employees per batch
TRN Enquiry Services – Check or request Income Tax Numbers via eFiling
Manual registration – At a SARS branch (appointment required)

How employees can register themselves:

SARS eFiling – Online self-registration
SOQS – SARS Online Query System
WhatsApp – Save 0800 11 7277 and send “Hi”
USSD – Dial 1347277#
Branch visit – Book via 0800 00 7277 and bring ID, proof of address, and bank statement

Start preparing now to avoid last-minute challenges and penalties.

NATIONAL TREASURY